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Residential Property Tax - Certificate of Clearance
The Revenue Commissioners have confirmed that where a contract for sale is executed prior to the 1994 Finance Act, a certificate of clearance from Residential Property Tax is only required if the old exemption limit of £91,000 is exceeded.
The new exemption limit of £75,000 will only apply to contracts executed on or after the passing of the 1994 Finance Act (i.e. 23 May 1994).
